https://www.taxtmi.com/caselaws?id=100433 Penalty under section 15-A(1)(b) of the U.P. Sales Tax Act applied to concealment or furnishing of inaccurate particulars in the original return under section 7, not merely to the turnover disclosed in section 21 reassessment proceedings. Section 21 required only a statement in aid of reassessment and did not create a fresh return obligation. A later disclosure of correct particulars during reassessment did not erase the earlier default. The penalty therefore related to the entire turnover concealed from or incorrectly disclosed in the original return, and was not confined to the statement filed in section 21 proceedings. en-us Tue, 18 Apr 1967 00:00:00 +0530 Fri, 20 Sep 2013 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100433 Penalty under section 15-A(1)(b) of the U.P. Sales Tax Act applied to concealment or furnishing of inaccurate particulars in the original return under section 7, not merely to the turnover disclosed in section 21 reassessment proceedings. Section 21 required only a statement in aid of reassessment and did not create a fresh return obligation. A later disclosure of correct particulars during reassessment did not erase the earlier default. The penalty therefore related to the entire turnover concealed from or incorrectly disclosed in the original return, and was not confined to the statement filed in section 21 proceedings. Case-Laws VAT and Sales Tax Tue, 18 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100433